https://www.taxtmi.com/caselaws?id=446236 Strict construction of the exemption notification controlled liability to special additional duty on sample clearances from a 100% export-oriented undertaking into the domestic tariff area. The proviso applied only where the goods were exempt from sales tax or VAT, and not where they were merely excluded from taxable turnover. As the samples were not shown to be exempt goods under the Uttar Pradesh VAT law, the condition for denial of exemption was not met. SAD was therefore not payable, and the exemption remained available. en-us Fri, 27 Oct 2023 00:00:00 +0530 Wed, 29 Nov 2023 07:31:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446236 Strict construction of the exemption notification controlled liability to special additional duty on sample clearances from a 100% export-oriented undertaking into the domestic tariff area. The proviso applied only where the goods were exempt from sales tax or VAT, and not where they were merely excluded from taxable turnover. As the samples were not shown to be exempt goods under the Uttar Pradesh VAT law, the condition for denial of exemption was not met. SAD was therefore not payable, and the exemption remained available. Case-Laws Central Excise Fri, 27 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446236